United States Supreme Court
326 U.S. 287
Boehm v. Commissioner of Internal Revenue
Argued: Oct. 19, 1945. --- Decided: Nov 13, 1945
See 326 U.S. 811, 66 S.Ct. 468.
Mr. Louis Boehm, of New York City, for petitioner.
Mr. Walter J. Cummings, Jr., of Washington, D.C., for respondent.
Mr. Justice MURPHY, delivered the opinion of the Court.